PM OSCAR AND COMPANY LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 13585778 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

PM OSCAR AND COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTOR:

P L Fox

REGISTERED OFFICE:

96 Friars Walk

Southgate

London

N14 5LN

REGISTERED NUMBER:

13585778 (England and Wales)

ACCOUNTANTS:

Rosevale Hart Accountancy Limited

9 St Ann's Park Road

London

SW18 2RW

FIXED ASSETS

Tangible assets

4

307

613

CURRENT ASSETS

Debtors

5

277

481

Cash at bank

56,720

62,501

56,997

62,982

CREDITORS

Amounts falling due within one year

6

6,124

6,230

NET CURRENT ASSETS

50,873

56,752

TOTAL ASSETS LESS CURRENT
LIABILITIES

51,180

57,365

PROVISIONS FOR LIABILITIES

58

117

NET ASSETS

51,122

57,248

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

51,120

57,246

51,122

57,248

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2025 and were signed by:

P L Fox - Director

1.	STATUTORY INFORMATION

PM OSCAR AND COMPANY LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

1,420

DEPRECIATION

At 1 September 2024

807

Charge for year

306

At 31 August 2025

1,113

NET BOOK VALUE

At 31 August 2025

307

At 31 August 2024

613

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Other debtors

277

481

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Taxation and social security

3,558

2,525

Other creditors

2,566

3,705

6,124

6,230

7.	ULTIMATE CONTROLLING PARTY

The controlling party is P L Fox.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PM OSCAR AND COMPANY LIMITED for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of PM OSCAR AND COMPANY LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PM OSCAR AND COMPANY LIMITED and state those matters that we have agreed to state to the director of PM OSCAR AND COMPANY LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that PM OSCAR AND COMPANY LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PM OSCAR AND COMPANY LIMITED. You consider that PM OSCAR AND COMPANY LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of PM OSCAR AND COMPANY LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rosevale Hart Accountancy Limited

9 St Ann's Park Road

London

SW18 2RW

16 October 2025